Texas 2021 - 87th Regular

Texas House Bill HB3891 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 87R10077 BDP-D
22 By: Morales Shaw H.B. No. 3891
33
44
55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to the inclusion of compensation received by teachers
88 under the teacher allotment incentive in salary and wages under the
99 Teacher Retirement System of Texas.
1010 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1111 SECTION 1. Section 822.201(b), Government Code, is amended
1212 to read as follows:
1313 (b) "Salary and wages" as used in Subsection (a) means:
1414 (1) normal periodic payments of money for service the
1515 right to which accrues on a regular basis in proportion to the
1616 service performed;
1717 (2) amounts by which the member's salary is reduced
1818 under a salary reduction agreement authorized by Chapter 610;
1919 (3) amounts that would otherwise qualify as salary and
2020 wages under Subdivision (1) but are not received directly by the
2121 member pursuant to a good faith, voluntary written salary reduction
2222 agreement in order to finance payments to a deferred compensation
2323 or tax sheltered annuity program specifically authorized by state
2424 law or to finance benefit options under a cafeteria plan qualifying
2525 under Section 125 of the Internal Revenue Code of 1986, if:
2626 (A) the program or benefit options are made
2727 available to all employees of the employer; and
2828 (B) the benefit options in the cafeteria plan are
2929 limited to one or more options that provide deferred compensation,
3030 group health and disability insurance, group term life insurance,
3131 dependent care assistance programs, or group legal services plans;
3232 (4) performance pay awarded to an employee by a school
3333 district as part of a total compensation plan approved by the board
3434 of trustees of the district and meeting the requirements of
3535 Subsection (e);
3636 (5) the benefit replacement pay a person earns under
3737 Subchapter H, Chapter 659, except as provided by Subsection (c);
3838 (6) stipends paid to teachers in accordance with
3939 former Section 21.410, 21.411, 21.412, or 21.413, Education Code;
4040 (7) amounts by which the member's salary is reduced or
4141 that are deducted from the member's salary as authorized by
4242 Subchapter J, Chapter 659;
4343 (8) a merit salary increase made under Section 51.962,
4444 Education Code;
4545 (9) amounts received under the relevant parts of the
4646 educator excellence awards program under Subchapter O, Chapter 21,
4747 Education Code, or a mentoring program under Section 21.458,
4848 Education Code, that authorize compensation for service;
4949 (10) salary amounts designated as health care
5050 supplementation by an employee under Subchapter D, Chapter 22,
5151 Education Code; [and]
5252 (11) to the extent required by Sections 3401(h) and
5353 414(u)(12), Internal Revenue Code of 1986, differential wage
5454 payments received by an individual from an employer on or after
5555 January 1, 2009, while the individual is performing qualified
5656 military service as defined by Section 414(u), Internal Revenue
5757 Code of 1986; and
5858 (12) increased compensation paid to a teacher by a
5959 school district using funds received by the district under the
6060 teacher incentive allotment under Section 48.112, Education Code.
6161 SECTION 2. This Act takes effect September 1, 2021.